Integrated Filing — IndAS



General information about company
Scrip Code 590013
NSE Symbol XPROINDIA
MSEI Symbol NOTLISTED
ISIN INE445C01015
Name of company XPRO INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 29-May-2025   01:45:00
End date and time of board meeting 29-May-2025   17:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1582145000 5352848000
Other income 22420000 189087000
Total income 1604565000 5541935000
2 Expenses
(a) Cost of materials consumed 1174448000 3864904000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -21588000 -36643000
(d) Employee benefit expense 105972000 330837000
(e) Finance costs 14912000 59265000
(f) Depreciation, depletion and amortisation expense 27697000 110134000
(f) Other Expenses
1 Other Expenses 215122000 691623000
Total other expenses 215122000 691623000
Total expenses 1516563000 5020120000
3 Total profit before exceptional items and tax 88002000 521815000
4 Exceptional items 0 0
5 Total profit before tax 88002000 521815000
6 Tax expense
7 Current tax 27525000 149100000
8 Deferred tax -5269000 -7259000
9 Total tax expenses 22256000 141841000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 65746000 379974000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 65746000 379974000
17 Other comprehensive income net of taxes -16597000 -6819000
18 Total Comprehensive Income for the period 49149000 373155000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 65746000 379974000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -16597000 -6819000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 223004000 223004000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 5879674000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.95 17.17
Diluted earnings (loss) per share from continuing operations 2.92 17.01
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.95 17.17
Diluted earnings (loss) per share from continuing and discontinued operations 2.92 17.01
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1792244000
Capital work-in-progress 3444678000
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 6728000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1738000
Trade receivables, non-current 0
Loans, non-current 3172000
Other non-current financial assets 43560000
Total non-current financial assets 48470000
Deferred tax assets (net)
Other non-current assets 232883000
Total non-current assets 5525003000
2 Current assets
Inventories 600677000
Current financial asset
Current investments 0
Trade receivables, current 776960000
Cash and cash equivalents 1037355000
Bank balance other than cash and cash equivalents 1613170000
Loans, current 2361000
Other current financial assets 50720000
Total current financial assets 3480566000
Current tax assets (net)
Other current assets 319332000
Total current assets 4400575000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 9925578000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 223004000
Other equity 5879674000
Total equity attributable to owners of parent 6102678000
Non controlling interest
Total equity 6102678000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2005815000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 315462000
Total non-current financial liabilities 2321277000
Provisions, non-current 15789000
Deferred tax liabilities (net) 176207000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2513273000
Current liabilities
Current financial liabilities
Borrowings, current 361968000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 33592000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 681018000
Total Trade payable 714610000
Other current financial liabilities 198047000
Total current financial liabilities 1274625000
Other current liabilities 29407000
Provisions, current 5595000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1309627000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 3822900000
Total equity and liabilites 9925578000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Within India 1582145000 5352848000
2 Outside India 0 0
Total Segment Revenue 1582145000 5352848000
Less: Inter segment revenue
Revenue from operations 1582145000 5352848000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Within India 124066000 441893000
2 Outside India -43572000 -49900000
Total Profit before tax 80494000 391993000
i. Finance cost 14912000 14912000
ii. Other Unallocable Expenditure net off Unallocable income -22420000 -22420000
Profit before tax 88002000 521815000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Within India 8519906000 8519906000
2 Outside India 3452145000 3452145000
Total Segment Asset 11972051000 11972051000
Un-allocable Assets -2046473000 -2046473000
Net Segment Asset 9925578000 9925578000
4 Segment Liabilities
Segment Liabilities
1 Within India 2351109000 2351109000
2 Outside India 1617677000 1617677000
Total Segment Liabilities 3968786000 3968786000
Un-allocable Liabilities -145886000 -145886000
Net Segment Liabilities 3822900000 3822900000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -2405000 -2487000
Total Amount of items that will not be reclassified to profit and loss -2405000 -2487000
2 Income tax relating to items that will not be reclassified to profit or loss -605000 -626000
3 Amount of items that will be reclassified to profit and loss
1 Change in fair value of tax free bonds 4998000 4127000
2 Exchange differences in transaction of foreign operations -18537000 -8046000
Total Amount of items that will be reclassified to profit and loss -13539000 -3919000
4 Income tax relating to items that will be reclassified to profit or loss 1258000 1039000
5 Total Other comprehensive income -16597000 -6819000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 521815000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 59265000
Adjustments for decrease (increase) in inventories -142626000
Adjustments for decrease (increase) in trade receivables, current -232682000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -152850000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 777000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -14176000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 110134000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 11403000
Adjustments for other financial liabilities, current 246699000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 34239000
Adjustments for dividend income 0
Adjustments for interest income 177506000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 5309000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -252014000
Net cash flows from (used in) operations 269801000
Dividends received -8000
Interest paid 0
Interest received 0
Income taxes paid (refund) 138010000
Other inflows (outflows) of cash -4234000
Net cash flows from (used in) operating activities 127549000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 150000
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 44905000
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 2567000
Purchase of property, plant and equipment 2872596000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 8000
Interest received 176187000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1515250000
Net cash flows from (used in) investing activities -1133529000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 168419000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1968036000
Repayments of borrowings 0
Payments of lease liabilities 12713000
Dividends paid 44502000
Interest paid 51394000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2027846000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1021866000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 1021866000
Cash and cash equivalents cash flow statement at beginning of period 15489000
Cash and cash equivalents cash flow statement at end of period 1037355000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Walker Chandiok and Co LLP Yes 31-May-2028